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TMI Blog2017 (10) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... errors are sufficient to hold that the impugned assessment orders are totally unsustainable. Matter requires to be remanded to the respondent for fresh consideration - petition allowed by way of remand. - Writ Petition Nos. 26412 to 26419 of 2017, W.M.P.Nos.28080 to 28087 of 2017, W.P.No.26412 of 2017 - - - Dated:- 10-10-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.N. Murali For the Respondent : Mr. S. Kanmani Annamalai Additional Government Pleader ORDER Heard Mr. N. Murali, the learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, the learned Additional Government Pleader, accepting notice on behalf of the respondent. With the consent of the learned counsel appearing on either side, all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment years is with regard to the claim for exemption made by the petitioner on the ground that, they have effected zero rated sales, i.e. the sales to the Special Economic Zone (SEZ). The other common issue, arising in all the assessment years 2008-09 to 2015-16, is with regard to mismatch of details found in Annexure II of the petitioner's purchasing dealer with that of the details founds in Annexure I of the selling dealer. Apart from that, there are other subsidiary issues, which may not be very relevant at this juncture. On receipt of the Revision Notices, the petitioner submitted their interim replies, dated 30.05.2017. This Court would like to focus on the issues, relating to the mismatch and zero rated sales at the first instance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d dealer, and specifically sought for an opportunity of personal hearing. 7. As could be seen from the interim replies, the petitioner has also submitted their objections to the other grounds, on which, revision of assessments was proposed. The petitioner referred to the Clarification issued by the Principal Commissioner of Commercial Taxes, dated 01.04.2017, wherein, it has been directed that the Assessing Authority should furnish details of seller invoice number/TIN Number. Therefore, the petitioner requested the respondent to furnish the seller's invoice number/TIN Number in order to file reconciliation. 8. On a perusal of the impugned assessment orders, it is seen that the first 3 1/2 pages of the impugned assessment orders ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Principal Commissioner of Commercial Tax Department and the respondent is bound by such Circular. This non-furnishing of the vital details has definitely resulted in grave violation of principles of natural justice. With regard to the claim for exemption made by the petitioner for zero rated sales, the respondent has stated that the petitioner has not filed any documentary evidence to substantiate the same either before the Enforcement Wing Officials at the time of Audit, or before the Assessing Officer at the time of filing reply. 9. Thus, two errors have been committed by the respondent while making such observation. Firstly, the respondent did not call for any such specific document. Secondly, non furnishing of the documents b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercise in respect of such assessments, as the correct rate of tax has to be recovered from these large tax payers/assessees. 11. On a perusal of the details furnished with regard to the mismatch, I find that the selling dealers are also Blue Chip Companies, and obviously, would be registered under the Large Tax Payers Unit. Thus, cross verification within the same Unit or a different section of the same Unit, is not a task, which is impossible. The assessment proceedings are not a open and shut proceedings, but a matter, which requires detailed discussion. This Court has time and again held that the duty of the Assessing Officer is paramount, as he is an independent authority, and cannot be guided or compelled to follow the direction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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